In the first quarter of 2026, construction industry enterprises demonstrated positive dynamics of tax indicators. In general, revenues to the Consolidated Budget of Ukraine from enterprises of the industry increased by UAH 3.3 billion or by 22.9%.
In particular, VAT revenues increased by 18.5% (+UAH 1.2 billion), income tax by 21.7% (+UAH 0.5 billion).
An increase in the declared volume of supplies by 21.2% (+UAH 20.1 billion), and the amount of income by 17.3% (+UAH 15.5 billion) was also recorded.
The average salary in construction increased by 20.9% and reached UAH 22 thousand.
The above results indicate a positive dynamics of tax behavior of enterprises in the construction industry and an increase in the level of voluntary fulfillment of tax obligations. One of the factors that contributed to this was the introduction of the State Tax Service of a risk-oriented approach and a tax risk management system (compliance risks), which provides for timely information to taxpayers about potential risks and the possibility of their independent elimination. Its goal is to increase the level of voluntary fulfillment of tax obligations through the application of international approaches.
In 2026, the State Tax Service identified three priority sectors of the economy for work within the framework of a risk-oriented approach: construction, the fuel and lubricants market, and food retail. It is on these areas that the analytical and consulting work of the tax service is focused. (State Tax Service)